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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax advantages

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Section 523 No charge in respect of receipt of option
Section 524 No charge in respect of receipt of option
Section 525 No charge in respect of post-acquisition benefits

Income Tax (Earnings and Pensions) Act 2003
Chapter 8 Approved CSOP schemes

Crossheading Tax advantages

From legislation.gov.uk

Contents

Section 523 No charge in respect of receipt of option
Section 524 No charge in respect of receipt of option
Section 525 No charge in respect of post-acquisition benefits

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